Restructuring audit: various types of enterprises owned by the whole people or by individuals change their ownership nature, including the identification of the enterprise's investment, loss, and financial status, issue audit reports and provide them to relevant financial, industrial and commercial, and enterprise competent departments for use. Loan audit: whether various enterprises meet the loan conditions required by the bank, they need to issue audit reports on the use of funds, financial management, operating efficiency and other financial conditions in their financial statements (balance sheet, income statement, cash flow statement).
Judicial authentication audit: various enterprises or individuals accept the entrustment of the court, the procuratorate, or the parties in the litigation to conduct special audit on the process and results of economic or other matters involved in the litigation, and issue legally recognized audit reports. Special audit: special audit entrusted by various enterprises, institutions or superior competent departments, or due to special interests or other relevant economic conditions, and the audit report shall be issued to the client.
The audit review of cash flow statement includes: (1) check whether the cash flow statement is prepared in accordance with the provisions of the specific accounting standards for enterprises. (2) Check whether the determination of cash equivalents is appropriate. (3) Check whether the calculation of cash inflow and outflow in business activities, investment activities and financing activities is complete and accurate. (4) Check whether the impact of exchange rate changes on foreign currency cash flow is correctly calculated. (5) Check whether the major investment activities and financing activities that do not involve the current cash receipts and payments but have an impact on the financial position or future cash flow of the enterprise are explained in the notes to the cash flow statement. In addition, for enterprises with subsidiaries, relevant contents of consolidated statements should also be reviewed according to requirements. Private school audit report, nursing home audit report, hospital audit report, training school audit report, non-profit organization evaluation report, chamber of commerce association audit report, bank bid audit report, bidding audit report.
Audit category and required audit materials Class A 1, accounting statements and notes; 2. All accounts; 3. Accounting vouchers; 4. Electronic account balance table - opening, closing and cumulative amount from level 1 to end level; 5. Bank deposit statement and balance reconciliation statement; 6. Property right certificates of houses and vehicles; 7. Long and short term investment, investment agreement, business license of the invested entity, and accounting statements of the invested entity; 8. Long term and short-term loan contracts; 9. Depreciation table of fixed assets; 10. Inventory check sheet; 11. Tax return and payment certificate; 12. Summary of invoice usage; 13. Transaction details; B、 Materials for audit: 1. Business license and account opening permit; 2. Tax registration certificate; 3. Organization code certificate (only business license is required for three in one certificate); 4. Articles of Association and agreement; 5. Capital verification report of establishment and change; 6. Previous annual audit reports; 7. Financial accounting system and relevant internal control system; 8. Documents such as major resolutions of the shareholders' meeting and the board of directors;
The audit report of the financial statements has four fixed formats, while the special audit has no fixed format. Special audit has a variety of clients and users, all of which are for a certain matter or purpose. Therefore, special audit reports are also various and cannot be used in one or several fixed modes. General special audit reports are divided into two types, one is simple report, the other is detailed report.
The audit institution shall, in accordance with the law, deal with and punish the violations of national financial and economic regulations found in the special audit investigation. As the method of obtaining certification materials in special audit investigation is mainly audit method, during the investigation, the investigated unit may be found to have violated the national financial and economic laws and regulations. In this regard, the audit investigation team shall report to the audit institution in a timely manner, and the audit institution shall make corresponding punishment according to law. If it falls within the statutory authority of the organ, it can be directly punished, but the punishment should be handled in accordance with the statutory audit procedures of the project audit, and the procedures are in place and legal. If it is not within the statutory authority of this organ, it shall be transferred to the relevant departments and units, and the certificate of transfer shall be obtained
